FRIINDS OF FACE YO FACE CORNWALL NOTES TO THE FJNANCIAL STATEMENJS FOR niE YFAR ENDED31ST MARCH 2025 I ACCOUNfNG POLICIES A ofPteparntio Thcs¢ fIbEnci￿ stolements ￿¥¢ Eeen PTepwtd uthth¢ b1*Ori¢￿ cost conveorion •1 in acrordanre with applirobleAccounttnB 4tsJ Finwciaf R¢pMin8 Si*thTd5 and the C￿li￿cl Sraicment ofR¢commrnded Pw¢ice 2015. B Futyj Acwuniin8 Unrr3tricityJ lunds Ore fuzbdx wlueh •Te ￿￿$1¥ble for LLgr rff M¢nti(m at the di￿¢11 of1￿ exrfuiive rommiiiee. in wrdon¢e Wlh the ¢knTity'Jobi¢￿￿ ReArieted fund5 att fund5 strbj¢ci to S￿etri¢ restriciive conditions imw*ed ¥ do￿[1 or by dtrlarcd i oppeuls lii¢r4iure. C Incoming Resowrex All in¢ortt¢ 15 &c4oiinicd for on o rec¢ivablc blsis. Any g¢rtral-pwsry 8r*rts js Jf51riLlcd by the Bf4tiloi Io some fulure ¥W￿lID$peri(•l*r¢tt￿ty￿n￿ fvf ￿defI￿red jhcom¢ uniil the restyiction been Satisfied. D Rcsource5 fxp¢nd¢d AII cxpendiiure is acco￿ted for on art knis. inewred dir¢¢ilv ￿ fwth¢r th¢ Trusts chttritable objccis. li is Sl￿ th¢ he*Jin8 of dirca ¢hwi1￿le exJyThJiw￿. E Ik'pre¢iaiion of Fixed A%5C DcprtYiUlron 1% pmvided fot on fixed Assets * IO% Per on • Stixi8ht Itne 1*si$. rxp¢ndilwe on smthllcr iiems is WTinen off in incum￿. lkn wuirtd*r¢ ￿nn￿lY quilkly dcprtYiulii)¥ and this policy is decmed by th¢ exe¢thiv¢ tommittte. r C8pIIAI (rranis The chtrtty rn)i Frt¢n in rteetpl of c1p1￿ rNDEPE￿DE￿[ EXAkllNERS RE.PORT TO THE IRUSTEES OF FRIENDS TO FACE TO FACE CORNWALL TEfAX¢ orl the *¢OWbts of the charity for the yw¢TrJed Jl. Mwch 2025 which aTe sd oui ort rwito5. RkSPECIIVE RbSPONSIBILmES OF TRUSTEFS AND EXAMINERS Ax Chllriiys YQU Arc ressXM￿blr for the prtyarntion ofih¢ accounts. you consid¢r IhBI then￿11[ yrqiLliemtm of yeciion 144 of Ihc Cknitles Aci 201 Iiih¢Aeii d￿S Dot apply. It Is our rth5ibiliiy to Sthtr. on pftKcdurt4 s￿lfI¢d in Ihe CJ¢ncr&l t)tt¢CliTrn5 4iVtn by the rity under 5LYLLUll 14515Mbl (bIth¢A￿, whr1herp￿le￿Illr m•ttcTS hav¢ come io l)If•lleniion. BASIS OF INDIPINDENT EXAMINIRS REPORT (kn examimiion ¢IrTi￿ in wrdanre wilh th¢ GenerAJ Dirttiion$ Biv¢n by th¢ Charity Commitsion¢rs. An e¥*miMii(m i￿1th A ttvicw orth¢ uccouniing rccord5 kept by th¢ chariiy and comwi￿n ofthe acC￿un￿ prttcniel those r¢cord%. It ojw itt¢ludc% con$¢d¢rDiiOn of any lu￿ ilcm$ordi5cIosures in Lh¢ accuunis socking L'xplanolintty from you InL*Iccs t0￿C￿l￿g Any su¢h m4ttcr5. Th¢ [%￿tau[C5 und¢nuken do noi Provide All Ihc ¢vid¢n¢c requircd by •n awlil I￿J. co#yequrnily. w¢ dD noi expr¢5y ￿ Awjii opinion on th¢ vi¢w given by th¢ INDEPENDb.Kr EXAMINERS STATEMI".NT ltt ¢￿the￿i0￿ with owex*niMiioN no m&tt¢r ￿ Come ￿ (W allcnii4)n'. I WThich giwes us r¢a50nablc ¢•w 10 bclie%r t￿1 tn any materiwl Te5p¢a ihe Tequiremenl - lo keep *ccounlin8 Tewrds in ac¢oTdan¢c with SC¢lion 130 of the A¢1, and lo pkpAre ¥¢ouniF which x¢ord wiilL the ac¢ounlin¥ tewrds lo ¢omply with the Cowlling trquirrm¢nisof theAcl ve noi bc¢n m¢Lor. 2 To wthi¢h. in ouropinion. atl￿tIOn ShO￿a be dmwn itt order lo enable a PTOtxr widerstdndin8 of C"har¢cre%J AccouThthnts 13.15 Comme￿1￿ R￿1 Hayle Comwati Tr27 4DE 2￿janU￿ 2026 Pa8¢ 3 FKtF.NDSOF FACE I FACEC(IthWALLMIN￿OifTrrtJrNoj RFS(XIRCEsbrnnts YEAR 419 152JO) NETMoV￿r.KTlNtrltylDS Ty)TALFIw￿ ￿F￿D